Mastering Filing Tax Returns as a Non-Resident is your key to avoiding penalties and maximizing international income benefits. Learn tax rules, optimized rates and planning tips to streamline compliance and maximize savings on your foreign income.
For more on this topic, see our guide on non-resident rental income tax obligations.
Navigating the Canadian tax system as a non-resident can feel like learning a new language. But don’t worry, we’re here to translate! Before you even think about forms, the first crucial step is understanding if the Canada Revenue Agency (CRA) truly considers you a non-resident for tax purposes. It’s not always as simple as where you live or receive mail. The CRA looks at your “residential ties” – things like your primary home, spouse or common-law partner, and dependants in Canada, among other factors. Essentially, they’re asking, ‘Where do you *really* hang your hat?’ The CRA has detailed guidelines on determining your residency status, and understanding this is foundational.
Even if you’re a non-resident, if you earn certain types of income from Canadian sources, you likely have a filing obligation. This isn’t a punitive measure; it’s simply how Canada ensures fair taxation for economic activity within its borders. Think of it this way: if you’re earning money *in* Canada, Canada wants its piece of the pie, just like any other country would.
To file a Canadian tax return, you’ll need a unique identifier. For non-residents, this is typically either a Social Insurance Number (SIN) if you’ve worked in Canada, or an Individual Tax Number (ITN). An ITN is a nine-digit number issued by the CRA to individuals who need to apply for an Income Tax Number online and file a Canadian income tax return but are not eligible for a SIN. Think of it as your personal account number with the CRA.
You might be accustomed to filing a standard T1 General as a Canadian resident. However, as a non-resident, your filing journey might involve specific forms tailored to your income type. Understanding which form applies to your situation is key to smooth compliance:
For many Canadians who work, invest, or even spend significant time south of the border, grasping your tax residency status in the United States is the absolute first step in navigating cross-border taxes. Think of it like this: before you can plot your journey, you need to know your starting point. Misclassifying yourself can lead to compliance headaches, missed opportunities for tax savings, or worse, penalties.
So, what exactly does it mean to be a “Non-Resident Alien” (NRA) for U.S. tax purposes? And why does this specific designation matter so much to you, a Canadian taxpayer?
In the simplest terms, you are generally considered a Non-Resident Alien if you are not a U.S. citizen and do not meet either the Green Card Test or the Substantial Presence Test. Unlike a U.S. citizen or a “Resident Alien” (who is taxed on worldwide income), an NRA is typically only taxed on income from U.S. sources. This distinction is crucial because it dictates which forms you file, which deductions you can claim, and ultimately, how much tax you owe to the Internal Revenue Service (IRS).
The IRS uses two primary tests to determine if you are a Resident Alien or a Non-Resident Alien for tax purposes. You only need to meet *one* of these to be classified as a Resident Alien. If you don’t meet either, you’re an NRA.
This test is straightforward: if you are a lawful permanent resident of the United States at any time during the calendar year (i.e., you hold a Green Card), you are considered a Resident Alien. It doesn’t matter how many days you actually spent in the U.S.; the Green Card itself establishes your residency for tax purposes.
This is where it gets a little more complex, especially for Canadians who frequently travel to the U.S. for business, work, or extended visits. You will be considered a Resident Alien under the SPT if you meet both of the following conditions:
For instance, if you spent 120 days in the U.S. this year, 120 days last year, and 120 days the year before, your weighted total would be 120 + (1/3 * 120) + (1/6 * 120) = 120 + 40 + 20 = 180 days. In this scenario, you would still be an NRA because 180 is less than 183. However, just a few more days could tip the balance!
Keep in mind that certain individuals, such as diplomats, teachers, students, and professional athletes on specific visas, may be “exempt individuals” and do not count their days for the SPT.
Understanding your NRA status isn’t just an academic exercise; it has real, tangible impacts on your financial well-being.
Your tax identity is like a unique financial fingerprint. Knowing whether you’re an NRA or Resident Alien ensures you use the correct filing methods and claim all applicable benefits, avoiding costly mistakes.
Navigating the Canadian tax landscape as a non-resident can feel a bit like learning a new language. You have income in Canada, but your primary residence is elsewhere. So, what forms do you actually need to complete? The answer, like many things in tax, often depends on the specific type of income you earned in Canada. Think of your tax forms as a tailored toolkit; you only grab the wrenches, screwdrivers, and pliers that fit your particular project.
The good news is that while there are various forms, most non-residents will primarily deal with a select few. Understanding these core documents is your first step towards filing tax returns as a non-resident smoothly and compliantly with the Canada Revenue Agency (CRA).
Let’s unpack the main forms you might encounter. Each one serves a distinct purpose, depending on your Canadian income sources:
These two elections are game-changers for many non-residents, offering opportunities to potentially reduce your Canadian tax burden. They allow you to file a Canadian tax return, similar to a resident, and claim deductions and credits you might otherwise miss.
Imagine you own a rental property in Vancouver while living in Los Angeles. Your Canadian tenant withholds 25% of your gross rental income and remits it to the CRA. That’s a lot of tax on income that doesn’t account for your property expenses, like mortgage interest, property taxes, or repairs, right?
By making a Section 216 election, you can file a separate Canadian tax return (often a specialized T1 return for non-residents, using Schedule T776 for rental income) and report your net rental income. This means you can deduct eligible expenses, potentially resulting in a much lower tax liability and even a refund of some of the withheld tax. This election is due within two years from the end of the year the rental income was earned.
If you receive certain other types of Canadian income, such as pension payments, RRSP/RRIF withdrawals, or Old Age Security (OAS), you might also benefit from a Section 217 election. Without this election, these payments are typically subject to a flat 25% non-resident withholding tax on the gross amount (unless reduced by a tax treaty).
Electing under Section 217 allows you to file a T1 General Income Tax and Benefit Return and report this Canadian income, along with certain other Canadian source incomes, as if you were a Canadian resident. This enables you to claim personal tax credits and potentially reduce your overall Canadian tax owing, often resulting in a refund. The deadline for this election is usually April 30th of the following year.
Navigating the Canadian tax system as a non-resident can feel like a high-stakes scavenger hunt, especially when it comes to understanding deadlines. Missing a key date isn’t just a minor inconvenience; it can lead to frustrating penalties and interest charges. So, let’s break down when you need to file, when you need to pay, and what options you have if you need a little more wiggle room.
For most non-residents, the general filing deadline for your Canadian income tax return is typically by the end of April following the tax year. For instance, if you’re filing for the 2024 tax year, your return is usually due by April 30, 2025. However, there’s a common and very important exception:
It’s crucial to confirm the exact date for the specific tax year you are filing, as deadlines can shift slightly if they fall on a weekend or public holiday. Always check the official Canada Revenue Agency (CRA) website for the most current information.
Here’s where many people trip up: the deadline to *file* your return and the deadline to *pay* any taxes you owe are often two separate beasts. Regardless of whether you’re self-employed or not, the general payment due date for any taxes owing is typically by the end of April following the tax year. So, even if you have until mid-June to file as a self-employed individual, you generally still need to pay your taxes by the end of April.
Think of it like booking a flight versus paying for it. You might have until a later date to finalise your seat selection, but the payment for the ticket itself is often due much earlier. The CRA wants their money by the standard deadline, even if you need more time to calculate the exact amount and submit your paperwork. Late payments can incur interest and penalties, so it’s best to pay on time, even if you have to estimate and adjust later.
Sometimes, life throws a curveball, or cross-border complexities mean you simply can’t meet the standard filing deadline. While automatic extensions for filing are not typically granted beyond those for self-employed individuals, you can avoid late-filing penalties if:
However, if you do owe tax and file late, penalties will apply. If you genuinely need more time to file your return due to extraordinary circumstances, it’s possible to apply for taxpayer relief with the CRA. This is a discretionary measure, so it’s not guaranteed, and you’ll need to provide a compelling reason.
Remember, even if you secure an extension for filing, it generally does not extend the deadline for paying any taxes you owe. Always pay by the payment due date to avoid interest and penalties, even if you’re estimating the amount. It’s much easier to request a refund later than to deal with late payment charges.
Navigating the world of cross-border taxation can feel a bit like playing a game with ever-changing rules, can’t it? Thankfully, many countries, including Canada, have entered into special agreements known as tax treaties. These aren’t just obscure legal documents; they’re vital tools designed to prevent you from being taxed twice on the same income by two different countries – a concept known as double taxation. Think of a tax treaty as a diplomatic agreement that clarifies which country gets to tax what, and how much, aiming for fairness and predictability.
For non-residents earning income in Canada, tax treaties can be a significant advantage. They often override domestic tax laws, offering specific benefits such as:
Claiming these benefits isn’t automatic; you usually need to take a proactive step. The process depends on the type of income and whether you’re dealing with it at the source (when you receive the income) or when you file your tax return.
If you’re a non-resident receiving income from a Canadian payer (like a pension administrator, investment firm, or tenant), you might be able to apply for a reduced withholding tax rate right away. This often involves submitting a specific form to your Canadian payer. For instance, non-residents can often use Form NR301, Declaration of Eligibility for Benefits Under a Tax Treaty for a Non-Resident Taxpayer. By providing this form, you’re informing the payer that you qualify for a treaty benefit, allowing them to apply a lower withholding tax rate.
Even if tax was withheld at the standard rate, you can still claim treaty benefits when you file your Canadian non-resident income tax return. You’ll report the Canadian-source income and then specifically claim the treaty exemption or reduction on the relevant lines of your tax return, usually the T1 General – Non-Residents and Deemed Residents of Canada. This might involve adjusting the reported income or claiming a specific deduction, effectively reducing your Canadian tax liability or generating a refund.
Every tax treaty is unique. The benefits available to a U.S. resident may differ from those for a U.K. resident, for example. Always refer to the specific tax treaty between Canada and your country of residence. The CRA website is an excellent resource for accessing these agreements, often found under “Tax Treaties” or “International Tax.” Don’t assume; verify!
Claiming treaty benefits is a powerful way to optimise your tax situation as a non-resident, ensuring you pay only what’s necessary. However, the intricacies of these agreements can be complex. Consulting with a cross-border tax professional is always a wise move to ensure you’re correctly applying the rules and maximising your entitled benefits.
Navigating tax season can feel like a labyrinth, and when you’re a non-resident of Canada, it might seem even more complex. But don’t fret. Breaking down the process into manageable steps makes filing your Canadian tax return straightforward. Think of it like assembling flat-pack furniture: daunting at first, but with clear instructions, you’ll get there.
Before you even think about forms, the absolute first step is to definitively determine your residency status for tax purposes. This isn’t always as simple as where you physically live. The Canada Revenue Agency (CRA) considers various “residential ties” like a home in Canada, a spouse or common-law partner, or dependents in Canada. If you have significant ties, you might be considered a factual resident, even if you spend time outside the country. Conversely, if you have severed all significant ties, you’re likely a non-resident. For more details on taxation for Canadians who travel or are abroad, you might find additional relevant information.
Your tax obligations hinge entirely on your residency status. If you’re unsure, consulting the CRA’s guidelines on determining residency status or speaking with a tax professional is highly recommended. It’s the foundation of your entire tax filing strategy.
As a non-resident, you’re generally only taxed on income earned from sources within Canada. This isn’t everything you earn globally; it’s specifically income with a Canadian connection. Common examples include:
It’s vital to distinguish between two main types of tax for non-residents: Part I tax and Part XIII tax. Part I tax applies to income like employment, business, and rental income, and capital gains, where you file an annual return. Part XIII tax is typically a non-refundable withholding tax on passive income like interest, dividends, or royalties, often deducted at source by the payer.
| Feature | Part I Tax | Part XIII Tax |
|---|---|---|
| Income Types | Employment, business, rental, capital gains (taxable Canadian property) | Dividends, interest, royalties, pension payments (generally passive income) |
| Filing Requirement | Annual tax return (e.g., T1 General) | No annual return; tax withheld at source by payer (e.g., NR4 slip issued) |
| Tax Rate | Graduated rates (similar to residents, but with specific rules) | Generally 25% (or reduced by tax treaty) |
To file a Canadian tax return, you’ll need an identification number. If you previously worked in Canada, you likely have a Social Insurance Number (SIN). If you don’t have a SIN but need to file a Canadian return (for instance, to report rental income or a capital gain), you’ll need to apply for an Individual Tax Number (ITN). This number functions similarly to a SIN for tax purposes but doesn’t grant you the right to work in Canada.
Just like packing for a trip, thorough preparation makes the journey smoother. Collect all relevant slips and records, which might include:
For most non-residents filing a return for income subject to Part I tax, you’ll typically use a variation of the T1 General Income Tax and Benefit Return. However, it’s not simply filling out the standard form. You’ll need specific schedules and potentially other forms:
For rental income, you may have elected to file under Section 216 of the Income Tax Act. This allows you to file a separate tax return (Form T1159, Income Tax Return for Electing Under Section 216) to report rental income and expenses, potentially converting the 25% gross rental income withholding tax into a net income calculation, often resulting in a refund.
When you calculate your income tax liability as a non-resident, it involves specific rules. While you use a similar tax rate schedule as residents, your access to non-refundable tax credits is generally limited and often prorated based on the proportion of your net world income that is Canadian-source income. Tax treaties between Canada and your country of residence can significantly impact your tax liability, potentially reducing or eliminating certain taxes. For example, a treaty might state that certain types of income are only taxable in your country of residence, not in Canada.
Once your return is complete, you’ll need to send it in. Non-resident returns cannot be filed through NETFILE, the CRA’s online filing system. You have two primary options:
The filing deadline for individuals is typically April 30th. If you or your spouse/common-law partner carried on a business in Canada, the deadline extends to June 15th, but any taxes owing are still due by April 30th.
If, after all calculations, you owe tax, ensure it’s paid by the April 30th deadline to avoid interest and penalties. You can pay online through your financial institution, by mail, or through a CRA payment arrangement if you cannot pay in full. Missing this deadline can lead to additional costs, turning a manageable sum into a larger burden.
While not a “step” in the traditional filing sense, understanding tax treaties is paramount for non-residents. Canada has tax treaties with many countries designed to prevent double taxation—meaning you don’t pay tax on the same income in both Canada and your home country. Understanding how income tax treaty countries work can significantly benefit you. These treaties can alter how certain income is taxed, reduce withholding rates, or specify which country has the primary right to tax certain income. Always refer to the specific treaty between Canada and your country of residence, as they can significantly impact your filing obligations and ultimate tax burden.
Filing as a non-resident requires attention to detail and a good grasp of Canadian tax law. While this guide offers a clear pathway, the nuances of international tax can be complex. Consulting with a professional who specializes in cross-border taxation, like the team at Tohme Accounting, can provide peace of mind and ensure your compliance is optimised.
It’s one thing to read about the intricacies of tax rules, and quite another to see them in action, isn’t it? To make the often-complex world of non-resident tax a little clearer, let’s walk through a few common scenarios. These simplified examples illustrate how different types of Canadian-sourced income are handled and why understanding your options is so crucial.
Remember, these are illustrative examples designed to provide a high-level understanding. Your specific situation, individual deductions, provincial variations, and applicable tax treaties will always dictate your actual tax obligations. Consider these a friendly peek into what’s possible!
Imagine you owned a beautiful cottage in Muskoka for years, a cherished family getaway. However, you’ve been a non-resident of Canada for the past decade, making your home elsewhere. Now, you’ve decided to sell the property. As a non-resident, any capital gain from selling Canadian real property is fully subject to Canadian tax.
A vital step in this process involves obtaining a Certificate of Compliance (Form T2062) from the CRA. This helps you avoid the buyer being required to withhold a substantial portion (25% or 50% of the gross selling price, depending on the property type) of the sale proceeds as a pre-payment of your tax. Filing the T2062 allows the CRA to collect tax on the *estimated capital gain* rather than the entire sale amount, often leading to less money being tied up. Once the actual sale happens, you’d file a non-resident return (Form T1-NR for individuals) to report the final gain and reconcile any amounts already remitted.
| Item | Amount (CAD) |
|---|---|
| Original Purchase Price | $300,000 |
| Selling Price | $550,000 |
| Adjusted Cost Base (Purchase + Capital Improvements) | $330,000 |
| Selling Expenses (Real estate commissions, legal fees) | $35,000 |
| Net Proceeds ($550,000 – $35,000) | $515,000 |
| Capital Gain ($515,000 – $330,000) | $185,000 |
| Taxable Capital Gain (50% of Capital Gain) | $92,500 |
This $92,500 taxable capital gain would be reported on your Canadian non-resident tax return and taxed at applicable Canadian marginal rates. Getting that T2062 certificate beforehand is truly a game-changer for your cash flow!
Perhaps you smartly invested in a rental condo in downtown Toronto, but you’ve since moved abroad permanently. As a non-resident, the gross rental income generated by your Canadian property is typically subject to a 25% non-resident withholding tax by your Canadian agent or tenant, who remits it directly to the CRA under Part XIII of the Income Tax Act.
But wait, what if your expenses are substantial, eating significantly into that gross income? Paying 25% on the gross sounds painful then, doesn’t it? Thankfully, you can often elect under Section 216 of the Income Tax Act to file a Canadian tax return for non-residents. This powerful election allows you to report your net rental income (gross income minus eligible expenses) and be taxed at regular Canadian rates. This often results in a much lower tax bill, or even a refund of some of the initially withheld amounts!
| Item | Amount (CAD) |
|---|---|
| Gross Rental Income (Annual) | $30,000 |
| Less: Property Taxes | $3,500 |
| Less: Mortgage Interest | $8,000 |
| Less: Insurance | $1,500 |
| Less: Property Management Fees | $3,000 |
| Less: Repairs & Maintenance | $1,000 |
| Net Rental Income | $13,000 |
| Initial Withholding Tax (25% of $30,000) | $7,500 |
Without a Section 216 election, you would simply pay $7,500 in tax. However, by electing to file, you’d only be taxed on $13,000 of net income. Assuming an approximate federal and provincial tax rate of, say, 18% on this income level (before any credits), your actual tax liability might be around $2,340. This would mean a fantastic refund of approximately $5,160 ($7,500 – $2,340) from the initial withholding. That’s why this election is so incredibly valuable!
Let’s say you worked diligently in Canada for many years, contributing to a Registered Pension Plan (RPP), and now you’re enjoying a well-deserved retirement in another country. You receive regular pension payments from your Canadian RPP. Generally, these payments are subject to a 25% non-resident withholding tax (Part XIII tax) on the gross amount.
However, Canada has tax treaties with many countries, which might reduce this 25% rate. Even better, you can often make a Section 217 election to file a Canadian income tax return. This election lets you report your Canadian pension income and potentially claim certain deductions and non-refundable tax credits, similar to a resident. This could significantly reduce your Canadian tax liability, often leading to a refund if the initial 25% withholding was more than your actual tax would be on a net basis.
| Item | Amount (CAD) |
|---|---|
| Annual Canadian RPP Income | $35,000 |
| Less: Non-Refundable Tax Credits (Basic Personal Amount, Pension Income Amount – illustrative combined value) | $16,500 |
| Taxable Income (for Section 217 purposes) | $18,500 |
| Initial Withholding Tax (25% of $35,000) | $8,750 |
If your actual Canadian tax on $18,500 of taxable income (after credits) is, for instance, $2,775, then filing a Section 217 return would result in a satisfying refund of $5,975 ($8,750 – $2,775). It’s a powerful tool for optimising your Canadian pension income and ensuring you don’t overpay!
These examples offer a simplified look at what can be genuinely complex tax situations. Canadian tax law for non-residents is highly specific, with nuances for different income types, crucial tax treaty implications, and provincial variations that can impact your overall liability.
While we hope these scenarios provide clarity, they are not a substitute for tailored advice. Always consult with a qualified Canadian tax professional, like the knowledgeable team at Tohme Accounting, to ensure you’re fully compliant and optimising your tax position for your unique circumstances.
Navigating the Canadian tax system as a non-resident can feel like solving a complex puzzle. While the path might seem straightforward, many individuals inadvertently stumble into common pitfalls. Awareness is your best defence! Let’s explore some of the most frequent errors and how you can sidestep them to ensure a smooth filing experience.
This is arguably the most critical error. Your tax residency isn’t always about where you physically spent the most time; it’s a legal determination based on significant residential ties to Canada. Many non-residents mistakenly assume they don’t need to file because they didn’t live in Canada for the full year. However, if the Canada Revenue Agency (CRA) deems you a “factual resident” or “deemed resident,” your obligations to file a non-resident tax return shift dramatically. This status dictates which income you report and what deductions or credits you can claim, impacting your overall tax liability.
Tick-tock, goes the tax clock! Non-resident filing deadlines can sometimes differ from those for Canadian residents, especially if you dispose of taxable Canadian property. Failing to meet these crucial dates can result in costly penalties and interest charges. Always confirm the specific filing deadlines applicable to your unique situation well in advance. Setting reminders or working with a professional can be invaluable here.
Think beyond the standard T1 General form. Non-residents often have unique reporting obligations and may need to file specific forms that residents typically don’t. For instance, if you sold Canadian property, you might require a Certificate of Compliance (Form T2061) before or shortly after the sale to avoid significant withholding tax. Forgetting these specialized requirements can lead to complications and potential issues with the CRA.
Canada maintains tax treaties with numerous countries around the globe. These aren’t just fancy pieces of international law; they’re powerful tools designed to prevent double taxation and can significantly reduce or even eliminate your Canadian tax liability on certain types of income. Many non-residents unknowingly pay more tax than necessary because they fail to claim benefits under an applicable tax treaty. Understanding how these treaties apply to your situation is essential for optimizing your tax position.
Imagine trying to bake a cake without knowing the ingredients – that’s tax filing without proper records! The CRA expects you to maintain meticulous records to support all income reported and deductions claimed. This includes bank statements, income slips, receipts for expenses, and any documentation related to property transactions. Without proper documentation, substantiating your claims or responding to CRA enquiries becomes incredibly difficult, potentially leading to reassessments or disputes. Keep everything organized, either physically or digitally.
Navigating Canadian tax rules as a non-resident can feel a bit like learning a new dance. You know the steps are there, but figuring out the rhythm and when to move can be a challenge. Below, we’ve tackled some of the most common questions our clients ask, helping you glide through the process with more confidence.
Generally, as a non-resident, Canada only taxes income that has a direct connection to the country. Think of it this way: if the money originates from Canadian soil, the Canada Revenue Agency (CRA) likely wants a piece of it. This typically includes income from employment performed in Canada, business profits earned through a Canadian venture, and rental income from Canadian property. Selling taxable Canadian property, like real estate, also often triggers Canadian capital gains tax implications.
It is important to remember that certain types of investment income, such as dividends or interest paid by Canadian entities to non-residents, are usually subject to a non-resident withholding tax at source, often at a rate of 25% (or a reduced treaty rate). This means the payer deducts the tax before you even see the money, which can simplify your filing requirements for *that specific type* of income. However, depending on your situation, you might still choose to file a return to claim deductions or a refund.
Not every non-resident with Canadian income needs to file a full tax return, but many do, especially if they want to get money back! If you only had investment income subject to non-resident withholding tax and you’re comfortable with the amount withheld, filing might not be necessary. However, if you had employment income in Canada, ran a business here, or sold taxable Canadian property, filing is almost certainly required.
What if you paid too much tax? Filing a return is your ticket to a refund. For example, if you received rental income and elected under Section 216 of the Income Tax Act to report your net rental income, you could claim expenses and potentially reduce your tax liability or even get a refund if the 25% withholding tax was more than your actual tax owed. It is always wise to assess whether filing could benefit you.
The forms you’ll need will depend on the type of income you earned and your specific circumstances. There isn’t a one-size-fits-all approach, as Canadian tax forms are designed to address different income streams and reporting requirements.
Understanding which forms apply to your unique situation is paramount to ensuring accurate and timely filing.
You’ve successfully navigated the intricacies of filing tax returns as a non-resident in Canada. What now? Filing your initial return is a huge accomplishment, but tax obligations often extend beyond a single filing period. Thinking proactively can save you a lot of future headaches and potential penalties.
Consider your tax journey not as a one-off event, but as an ongoing commitment. Just like tending a garden, consistent care yields the best results. Here are your next steps and essential resources to keep your tax affairs in pristine order.
Staying informed directly from the source is always your best defence. The Canada Revenue Agency (CRA) offers a wealth of information, though sometimes it requires a bit of digging. We’ve highlighted some starting points:
While DIY approaches can work for straightforward situations, cross-border tax is rarely simple. If you’re managing multiple income streams, have complex investments, or are frequently changing your residency status, professional guidance becomes invaluable. Think of it this way: you wouldn’t try to perform surgery on yourself, would you? Tax law, especially for non-residents, can be similarly intricate.
A qualified cross-border tax accountant can not only ensure compliance but also help optimise your tax position, potentially saving you significant money and preventing costly errors down the road.
Keep these points in mind for seamless future tax management:
By taking these proactive steps and knowing where to turn for assistance, you can confidently manage your Canadian tax responsibilities as a non-resident. It’s about being prepared, informed, and having the right support when you need it most.
Combines comprehensive IRS guidance with visual aids, real-world scenarios and downloadable checklists to demystify U.S. tax filing for non-residents.
Samer Tohme, CPA – Tohme Accounting is a Canadian firm (Ottawa & Toronto) specialising in cross-border Canadian-U.S. tax, corporate tax filing, bookkeeping, GST/HST, and crypto accounting for SMBs and individuals. We take on US and Canadian clients and take on all tax and accounting related work.
